- New Statutory Interest Rate: A decree issued by the Italian Ministry of Economy and Finance on December 10, 2025, sets the legal (statutory) interest rate at 1.6%, effective January 1, 2026, down from the previous rate of 2.0% for 2025.
- Application for Tax Purposes: This new interest rate can be utilized for tax purposes, specifically as a presumed interest rate on loans where no written agreement on the interest rate exists.
- Impact on Interest Income Taxation: The change in the statutory interest rate may affect the taxation of interest income, as it provides a standard rate for calculations where no specific rate has been documented.
Source Orbitax
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